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Rating (Charity Shops) Act 1976

1976 CHAPTER 45 cross-notes

An Act to amend section 40 of the General Rate Act 1967 and section 4 of the Local Government (Financial Provisions etc. ) (Scotland) Act 1962 as respects charity shops.

[6th August 1976]

1 cross-notes

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1 (2) At the end of section 4 of the Local Government (Financial Provisions etc.) (Scotland) Act 1962 (relief for charitable andother organisations), there shall be added the following sub-section —

“ (11) Without prejudice to the meaning of the expression “wholly or mainly used for charitable purposes”, lands and heritages shall be treated as so used, for the purposes of subsection (2> of this section, if —

(a) they are used wholly or mainly for the sale of goods donated to a charity; and

(b) the proceeds of sale (after any deduction of expenses) are applied for the purposes of a charity. ” .

(2)

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2 2 Short title and extent.

(1) This Act may be cited as the Rating (Charity Shops) Act 1976.

(2) This Act does not extend to Northern Ireland.

Status: There are currently no known outstanding effects for the Rating (Charity Shops) Act 1976.
Rating (Charity Shops) Act 1976 (1976/45)
Version from: 1 February 1991

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Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
C1 Words of enactment omitted under authority of Statute Law Revision Act 1948 (c. 62) , s. 3
C2 The text of S. 1 (2) is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and does not reflect any amendments or repeals which may have been made prior to 1.2.1991.
F1 S. 1 (1) repealed by Local Government Finance Act 1988 (c. 41, SIF 81:2) , s. 149 , Sch. 13 Pt. I repealed
F2 S. 1 (3) repealed by Statute Law (Repeals) Act 1986 (c. 12) , s. 1 (1), Sch. 1 Pt. VII repealed
Defined Term Section/Article ID Scope of Application

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